【摘要】 构建允许股东直接参与审计师聘用决策的机构——股东理事会,让其独立于董事会,拥有审计师聘用方面的决策权,并由其他机构来支付其运行费用,可使审计师的聘任真正独立于管理当局,提高审计独立性。更多还原

【Abstract】 Decision-making of engaging auditor makes it possible for shareholders to participate in the process of establishing a Shareholders" Board of Trustees ( SBT). Being an independent agent, SBT should be independent of Board of Directors, whose operating fees should be sustained by any other institutions. Only in this way could auditors work independently.更多还原